FORMATION OF AN INNOVATIVE MECHANISM FOR STRATEGIC CONTROL AT AN ENTERPRISE

Abstract

The article examines the theoretical and methodological foundations of strategic controlling as a key element of the enterprise management system. The relevance of the topic is demonstrated by the necessity to illustrate the efficacy of strategic management in the context of digital transformation, wherein conventional approaches to planning and control are becoming less flexible and efficient. The objective of the present study is twofold: firstly, to ascertain the role of strategic controlling in ensuring the adaptability and stability of the enterprise; and secondly, to develop methodological approaches to improving its tools. The present study employed a range of methodological approaches, including systemic, structural-functional, comparative, and analytical techniques, to ascertain the correlation between strategic planning, control mechanisms, and managerial decision-making processes. The findings indicate that strategic controlling functions as an integrative conduit between the strategic and operational echelons of management, thereby augmenting the efficacy of strategy implementation. Innovative approaches to the implementation of controlling mechanisms have been developed, incorporating modern business analytics technologies, integration platforms, and flexible management methodologies such as Agile and OKR. This paper explores the use of business presentation technologies (Power BI, Tableau, and other BI-based tools) in the transformation of analytical data into visually clear and interactive strategic reports. The implementation of these technologies has been demonstrated to enhance internal communication, optimise transparency in strategic decision-making processes, and expedite the feedback cycle among management levels. Moreover, the study emphasises the importance of incorporating artificial intelligence technologies into strategic control systems. This integration ensures a transition from reactive to proactive strategic management, fostering innovation and continuous improvement in enterprise performance. The article's practical value lies in its potential to facilitate the creation of a digital strategic control system. This system would provide analytical support for management, improve decision-making efficiency and enhance the enterprise's competitiveness in the market.